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2013 (5) TMI 570 - AT - Central ExciseRejection of Refund claim – Limitation - The grounds for refund claim are that body built on chassis supplied by the customers are classifiable under Chapter heading 87.07 of the Schedule to the Central Excise Tariff Act, 1985 and covered by SSI Notification No.175/86-CE and they were entitled to avail said Exemption and paid duty under protest during the material period. Held that :- In the present case, the appellants did not challenge the classification list at any point of time. It may be noted that the appellant filed under protest letter on 7.1.1987. But, it is undisputed fact that after two days they filed six nos. classification lists time to time classifying the goods classifiable under heading No.87.04. Thus, the under protest letter has no effect in the eye of law. Appellant relied upon the decision of the Tribunal in the case of Neptune Polymers Vs CCE Ahmedabad [1991 (7) TMI 223 - CEGAT, BOMBAY]. In that case, the assessee, after filing letter of protest, filed another classification list claiming nil rate of duty, which was approved by the Assistant Commissioner of Central Excise. In the present case, the appellant after filing letter of protest (as claimed by the appellant), they filed classification list claiming the goods are dutiable under Heading No.87.04. So, the said case law is not applicable herein. The appellant paid duty on the basis of approved classification list which was not challenged before the Commissioner (Appeals) and therefore, the refund claim application filed on 18.5.1999 is not maintainable and also barred by limitation. Thus, there is no reason to interfere with the orders passed by Commissioner (Appeals). Accordingly, the appeal filed by the appellant is rejected.
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